PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN

Hendrawati, Erna (2020) PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN. Liability Jurnal Akutansi. (Unpublished)

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Abstract

This study aims to examine and analyze the effect of corporate social responsibility and environmental performance on company value. This type of research is descriptive quantitative research and uses secondary data. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The research sampling technique was done by using purposive sampling method. Criteria for selecting research samples are manufacturing companies that are participants of the 2016-2018 PROPER period, manufacturing companies that have not suffered a net loss for 3 years, and manufacturing companies that publish financial reports and annual reports and present additional information for research. Manufacturing companies that became the sample of research according to criteria amounted to 39. Data collection methods by downloading financial reports and annual reports on the Indonesia Stock Exchange website. The analysis technique uses multiple linear regression analysis. The results showed that partially corporate social responsibility affects the value of the company, while environmental performance does not affect the value of the company. The results of the study simultaneously showed that corporate social responsibility and environmental performance influence the value of the company. Keywords: Corporate Social Responsibility, Environmental Performance, Company Value.

Item Type: Other
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic and Business
Depositing User: Sulimin BP3
Date Deposited: 25 Apr 2022 02:21
Last Modified: 25 Apr 2022 02:21
URI: http://erepository.uwks.ac.id/id/eprint/11680

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